07/12/2012 SALEM - WOODSTOWN-PILESGROVE REG
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1392 1413 1452
Pupils on Roll Regular Shared-Time 31 22 35
Pupils on Roll - Special Full-Time 180 202 184
Pupils on Roll - Special Shared-Time 40 34 13
Subtotal - Pupils On Roll 1643 1671 1684
Private School Placements 8 4 6
Pupils Sent to Other Districts-Reg Prog 3 1
Pupils Sent to Other Dists-Spec Ed Prog 8 7 8
Pupils Received 373 357 361
Pupils in State Facilities 2 1 1
SALEM - WOODSTOWN-PILESGROVE REG
Advertised Revenues
Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 586,481 743,113
Withdrawal from Maint. Reserve 10-310 402,650
Revenues from Local Sources:
Local Tax Levy 10-1210 9,229,803 9,229,803 9,414,398
Tuition 10-1300 3,865,952 4,182,455 4,238,812
Unrestricted Miscellaneous Revenues 10-1XXX 95,005 62,000 62,000
SUBTOTAL 13,190,760 13,474,258 13,715,210
Revenues from State Sources:
Extraordinary Aid 10-3131 167,868 175,000 175,000
Other State Aids 10-3XXX 7,603 10,792
Categorical Special Education Aid 10-3132 631,268 631,268 673,292
Equalization Aid 10-3176 5,126,303 5,126,303 5,290,528
Categorical Security Aid 10-3177 124,007 124,007 131,532
Adjustment Aid 10-3178 293,485 261,105
Categorical Transportation Aid 10-3121 259,235 367,836 357,070
SUBTOTAL 6,316,284 6,717,899 6,899,319
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 15,509 18,363 28,229
Education Jobs Fund 18-4522 59,071 134,960
SUBTOTAL 74,580 153,323 28,229
Adjustment for Prior Year Encumbrances 218,178
Actual Revenues (Over)/Under Expenditures -335,333
TOTAL OPERATING BUDGET 19,246,291 21,552,789 21,385,871
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 25,883 24,570
Revenues from State Sources:
Preschool Education Aid 20-3218 33,000 33,000 33,000
Other Restricted Entitlements 20-32XX 6,123 74,804 9,479
TOTAL REVENUES FROM STATE SOURCES 39,123 107,804 42,479
Revenues from Federal Sources:
Title I 20-4411-4416 115,552 167,383 126,685
Title II 20-4451-4455 38,771 36,812 29,450
Title IV 20-4471-4474 650 675
I.D.E.A. Part B (Handicapped) 20-4420-4429 315,163 296,128 266,017
Vocational Education 20-4430 15,119
Other 20-4XXX 4,278
TOTAL REVENUES FROM FEDERAL SOURCES 489,533 500,998 422,152
TOTAL GRANTS AND ENTITLEMENTS 554,539 633,372 464,631
TOTAL REVENUES/SOURCES 19,800,830 22,186,161 21,850,502
SALEM - WOODSTOWN-PILESGROVE REG
Advertised Appropriations
Budget Category Account 2010-11 2011-12 2012-13
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 6,467,823 6,888,698 7,308,332
Special Education 11-2XX-100-XXX 1,542,615 1,757,346 1,801,143
Basic Skills/Remedial 11-230-100-XXX 373,434 419,824 266,558
Bilingual Education 11-240-100-XXX 2,750 4,250
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 64,933 90,200 90,200
School Sponsored Athletics 11-402-100-XXX 302,620 411,216 411,520
Support Services:
Tuition 11-000-100-XXX 532,354 507,569 482,344
Health Services 11-000-213-XXX 184,101 184,428 204,003
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 339,791 519,780 547,178
Guidance 11-000-218-XXX 448,163 472,772 470,941
Child Study Teams 11-000-219-XXX 263,511 284,398 289,344
Improvement of Instructional Services 11-000-221-XXX 167,102 173,773 176,229
Educational Media Services - School Library 11-000-222-XXX 228,093 274,273 282,829
Instructional Staff Training Services 11-000-223-XXX 143,005 188,411 169,269
General Administration 11-000-230-XXX 404,002 507,434 433,296
School Administration 11-000-240-XXX 1,088,911 1,178,902 1,214,952
Central Svcs & Admin Info Technology 11-000-25X-XXX 433,368 472,149 440,079
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,743,213 2,401,455 1,837,905
Student Transportation Services 11-000-270-XXX 787,446 877,060 852,938
Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,726,692 3,937,377 3,748,479
Total Support Services Expenditures 10,489,752 11,979,781 11,149,786
TOTAL GENERAL CURRENT EXPENSE 19,241,177 21,549,815 21,031,789
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX 5,114 2,974 354,082
TOTAL CAPITAL EXPENDITURES 5,114 2,974 354,082
OPERATING BUDGET GRAND TOTAL 19,246,291 21,552,789 21,385,871
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 25,883 24,570
Preschool Education Aid:
Instruction 20-218-100-XXX 33,000 33,000 33,000
TOTAL PRESCHOOL EDUCATION AID 33,000 33,000 33,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 342 342
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 7,608
Nonpublic Handicapped Services 20-XXX-XXX-XXX 5,024 7,608
Nonpublic Nursing Services 20-XXX-XXX-XXX 539 489 489
Other Special Projects 20-XXX-XXX-XXX 560 66,365 1,040
Total State Projects 39,123 107,804 42,479
Federal Projects:
Title I 20-XXX-XXX-XXX 115,552 167,383 126,685
Title II 20-XXX-XXX-XXX 38,771 36,812 29,450
Title IV 20-XXX-XXX-XXX 650 675
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 315,163 296,128 266,017
Vocational Education 20-XXX-XXX-XXX 15,119
Other Special Projects 20-XXX-XXX-XXX 4,278
Total Federal Projects 489,533 500,998 422,152
TOTAL GRANTS AND ENTITLEMENTS 554,539 633,372 464,631
Total Expenditures 19,800,830 22,186,161 21,850,502
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 19,800,830 22,186,161 21,850,502
SALEM - WOODSTOWN-PILESGROVE REG
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Unrestricted:
General Operating Budget 1,049,395 818,356 967,529 386,715
Repayment of Debt 0 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 1 1 1 1
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 485,000 82,350 82,350
Legal Reserve 160,654 322,953 162,299 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Repayment of Debt:
Restricted for Repayment of Debt 0 0 0 0
SALEM - WOODSTOWN-PILESGROVE REG
Advertised Per Pupil Cost Calculations
2012 - 2013
2009-10 2010-11 2011-12 2011-12 2012-2013
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Budgetary Comparative Per Pupil Cost 11722 10681 12050 12293 11885
Total Classroom Instruction 6934 6443 7125 7076 7127
Classroom-Salaries and Benefits 6520 6209 6819 6747 6772
Classroom-General Supplies and Textbooks 219 167 226 251 220
Classroom-Purchased Services and Other 196 67 79 78 135
Total Support Services 1595 1336 1558 1602 1592
Support Services-Salaries and Benefits 1359 1213 1385 1428 1409
Total Administrative Costs 1568 1430 1619 1603 1531
Administration-Salaries and Benefits 1312 1226 1293 1272 1271
Legal Costs 0 9 7 7 7
Total Operations and Maintenance of Plant 1243 1196 1360 1633 1265
Operations & Maintenance of Plant-Salary & Ben. 747 686 782 751 732
Board Contribution to Food Services 0 0 0 0 0
Total Extracurricular Costs 377 271 383 373 365
Total Equipment Costs 8 0 0 0 0
Employee Benefits as a % of Salaries 26.0 30.1 32.3 29.5 27.4
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2012 Taxpayers' Guide to Education Spending (formerly Comparative Spending Guide) and can be found
on the Department of Education's Internet address: http://www.state.nj.us/ education under Finance, when available. This
publication is available in the board office and public libraries. The same calculations were performed using the 2011-12
revised appropriations and 2012-13 budgeted appropriations presented in this advertised budget. Total Budgetary Comparative
Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and
judgments against the school district. For all years, it also includes the restricted entitlement aids. With the exception
of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total Budgetary
comparative per pupil cost, although all components are not shown.
SALEM - WOODSTOWN-PILESGROVE REG
Shared Services -- Description of Shared Services
_________________________________________________
Alloway Twp. School - Ice Cream, Milk, Juice, Dairy & Baked Goods
Gloucester County Special Servives - Transportation
Oldmans Twp. School - Janitorial Supplies
Oldmans Twp. School - Transportation
Pittsgrove Twp. School - Natural Gas
Pittsgrove Twp. School - Electricity
Pittsgrove Twp. School - Paper and Office Supplies
Pittsgrove Twp. School - Transportation
Upper Pittsgrove Twp. School - Transportation
Middlesex Reg. Educational Services Comm. - Cooperative Pricing System
SALEM - WOODSTOWN-PILESGROVE REG
22a. Estimated Tax Rate Information
______________________________
A. Estimated 12-13 School Tax Rate
__________________________________
WOODSTOWN BOROUGH
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,597,380 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 296,779,818 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 1.2121 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,597,380 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 296,779,818 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 1.2121 (F)
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
WOODSTOWN BOROUGH
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,597,380 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 293,113,283 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.2273 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,597,380 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 293,113,283 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 1.2273 (L)
SALEM - WOODSTOWN-PILESGROVE REG
22a. Estimated Tax Rate Information
______________________________
A. Estimated 12-13 School Tax Rate
__________________________________
PILESGROVE TOWNSHIP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 5,817,018 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 492,623,399 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 1.1808 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 5,817,018 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 492,623,399 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 1.1808 (F)
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
PILESGROVE TOWNSHIP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 5,817,018 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 473,968,642 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.2273 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 5,817,018 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 473,968,642 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 1.2273 (L)
SALEM - WOODSTOWN-PILESGROVE REG
17. Salaries and Benefits of Certain District Employees
Name Thomas A. Coleman, Jr.
Job Title Superintendent
Base Annual Salary 140,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2012
Annual Work Days 261
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 3,800
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 20,384
Description of:
Buyback of Sick Days Unused Sick Max $15000 same as teacher
Buyback of Vac. Days Unused Vacation Max 10 Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
SALEM - WOODSTOWN-PILESGROVE REG
17. Salaries and Benefits of Certain District Employees
Name Frank A. Rizzo
Job Title Business Administrator
Base Annual Salary 107,888
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2012
Annual Work Days 261
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 2
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 3,800
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 19,149
Description of:
Buyback of Sick Days Unused Sick Max $15000 same as teacher
Buyback of Vac. Days Unused Vacation 10 Day max
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments